{"id":716,"date":"2026-03-25T10:55:46","date_gmt":"2026-03-25T10:55:46","guid":{"rendered":"https:\/\/expat-mauritius.com\/blog\/creer-societe-lile-maurice-statuts-demarches-couts-guide-2026\/"},"modified":"2026-03-25T10:55:46","modified_gmt":"2026-03-25T10:55:46","slug":"creating-a-company-in-mauritius-articles-of-association-procedures-costs-guide-2026","status":"publish","type":"post","link":"https:\/\/expat-mauritius.com\/en\/blog\/creer-societe-lile-maurice-statuts-demarches-couts-guide-2026\/","title":{"rendered":"Setting up a company in Mauritius: statutes, procedures and costs (2026 guide)"},"content":{"rendered":"<p>Setting up a company in Mauritius can be very quick\u2026 provided you choose the right legal status and anticipate recurring costs.<\/p>\n<p>In this guide, you will find <strong>the main legal statuses<\/strong> (sole proprietorship, Ltd company, LLP, Global Business structures), <strong>registration procedures<\/strong> (online or at the counter) and <strong>costs<\/strong> to be expected, with a focus on the <em>incorporation fees<\/em>, THE <em>annual fees<\/em> and the <em>trade fees<\/em>.<\/p>\n<blockquote>\n<p><strong>Key points to remember (2026)<\/strong><\/p>\n<ul>\n<li>A company can be <strong>typically incorporated into the half-day<\/strong> if the file is complete.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/li>\n<li>THE <strong>annual registration fees<\/strong> (registration fees) vary depending on the <strong>revenue<\/strong> (e.g., 500 MUR if turnover \u2264 30 M for a small private company, within the deadlines). (rra.govmu.org)<\/li>\n<li>There <strong>VAT<\/strong> becomes mandatory beyond <strong>3 WALLS<\/strong> of annual taxable turnover since the <strong>October 1, 2025<\/strong>. (<a href=\"https:\/\/www.mra.mu\/download\/eNewsSept2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/li>\n<\/ul>\n<\/blockquote>\n<h2>1) Possible legal structures for starting a business in Mauritius<\/h2>\n<p>In Mauritius, the \u201cgood\u201d status depends mainly on 4 criteria: your level of risk (liability), the number of partners, your banking\/client needs, and your expatriate status (right to work and reside).<\/p>\n<h3>Sole proprietorship (Business Registration \/ BRN)<\/h3>\n<p>If you are starting out on your own, the\u2019<strong>sole proprietorship<\/strong> may be the simplest way: you get a <strong>Business Registration Number (BRN)<\/strong> and one <strong>Business Registration Card<\/strong>. The process is advertised as quick (often \u201cwithin half a day\u201d).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<p>Regarding official expenses, the CBRD guide indicates a table based on the declared workforce (e.g. <strong>125 WALL<\/strong> if \u201cnot more than 10 persons\u201d). (<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<p><strong>Attention :<\/strong> In a sole proprietorship, the separation between personal and professional assets is limited (depending on your situation, a company may offer better protection).<\/p>\n<h3>Private Company (Ltd): the most common choice<\/h3>\n<p>There <strong>Private Company<\/strong> (often a \u201cLtd\u201d) is generally chosen for:<\/p>\n<ul>\n<li>structuring the entry of partners,<\/li>\n<li>to secure the relationship with customers\/suppliers,<\/li>\n<li>to facilitate the opening of a professional bank account,<\/li>\n<li>limit liability to contributions (according to structure and guarantees signed).<\/li>\n<\/ul>\n<p>The CBRD guide (online guide) specifically mentions the usual information and documents (identity, addresses, consents of directors\/shareholders, articles of incorporation if applicable).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<h3>Public Company<\/h3>\n<p>Less common for a typical entrepreneurial project, the <strong>Public Company<\/strong> It is geared more towards larger structures (governance, financing, etc.). The official incorporation fees are significantly higher than for a Private Company.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<h3>Partnership, \u201cCommercial Company\u201d and LLP<\/h3>\n<p>Maurice also offers intermediate structures:<\/p>\n<ul>\n<li><strong>Partnership<\/strong> (partnership),<\/li>\n<li><strong>Commercial company<\/strong> (including \u201cde facto business partnership\u201d),<\/li>\n<li><strong>LLP<\/strong> (Limited Liability Partnership).<\/li>\n<\/ul>\n<p>These formats may be suitable for professional associations or specific arrangements. Registration fees apply (e.g., LLP: incorporation fees are indicated in the guide).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<h3>\u201cGlobal Business\u201d and Authorized Company (international) structures<\/h3>\n<p>If your business has an international focus (holding company, investments, international flows, etc.), there are structures subject to specific frameworks (licenses, substance, approved service providers depending on the case). <strong>annual fees<\/strong> are not the same: for example, a <strong>Authorized Company<\/strong> has annual fees in USD (within the deadlines). (rra.govmu.org)<\/p>\n<p>For an international project, it is recommended to arbitrate <em>structure + taxation + compliance requirements<\/em> before choosing, because the real costs often come more from compliance (accounting, auditing, management) than from registration fees.<\/p>\n<h2>2) Steps to create a company in Mauritius (concrete steps)<\/h2>\n<h3>Step 1: Validate your activity (and any necessary authorizations)<\/h3>\n<p>Many activities are free, but some are <strong>regulated<\/strong> (e.g., financial, tourism, healthcare, food sectors, etc.). The best approach is to check early on whether a permit\/license is required, as this can impact:<\/p>\n<ul>\n<li>the choice of status (e.g., governance requirements),<\/li>\n<li>the opening schedule,<\/li>\n<li>the budget (insurance, compliance, premises, etc.).<\/li>\n<\/ul>\n<h3>Step 2: Choose a name (and avoid \u201csensitive\u201d names)<\/h3>\n<p>In Mauritius, the <strong>name reservation<\/strong> exists and the law provides for availability over a given period (the reservation is indicated as valid). <strong>2 months<\/strong> (from the date of the notice, unless revoked).<a href=\"https:\/\/mof.govmu.org\/Documents\/Legislations\/2025\/Companies%20Act.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mof.govmu.org<\/a>)<\/p>\n<p>Certain terms are particularly restricted: for example, unless the Registrar gives written consent, a name must not include words like <em>\u201cAuthority\u201d, \u201cCorporation\u201d, \u201cGovernment\u201d, \u201cMauritius\u201d, \u201cNational\u201d, \u201cPresident\u201d, \u201cRepublic\u201d, \u201cState\u201d<\/em> (non-exhaustive list), nor terms suggesting a link with a local authority.<a href=\"https:\/\/mof.govmu.org\/Documents\/Legislations\/2025\/Companies%20Act.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mof.govmu.org<\/a>)<\/p>\n<p>Good to know: the <strong>Reservation is not always required<\/strong> before incorporating. (new.edbmauritius.com)<\/p>\n<h3>Step 3: Prepare the information and documents (standard file)<\/h3>\n<p>The CBRD guide lists the expected information (directors, secretary if applicable, shareholders, registered office address, activities, etc.) and the documents to be uploaded.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<ul>\n<li><strong>Non-residents<\/strong> : copy of passport (and, where applicable, proof of residence permit if the sole director is a foreign national).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/li>\n<li><strong>Proof of address<\/strong> (e.g., invoice).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/li>\n<li><strong>Signed consent forms<\/strong> (Directors\/shareholders), constitution if the company adopts one.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/li>\n<\/ul>\n<p>Practical tip: prepare a \u201cbank\u201d version of your file (capital structure, activity, contracts, proof of address), because opening the account can become the real bottleneck, depending on the banks and your profile.<\/p>\n<h3>Step 4: Submit the application (online) and obtain the certificate<\/h3>\n<p>Incorporation can be carried out via the online platform (CBRIS \/ MNS) according to the described procedures.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<p>Once the fees are paid, a <strong>electronic certificate of incorporation<\/strong> is issued and can be downloaded.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<p>The announced timeframe, assuming everything is in order, is <strong>within half a day<\/strong>. (<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<h3>Step 5: Trade fee, start-up and related formalities<\/h3>\n<p>Depending on your business and location, a <strong>trade fee<\/strong> may apply. The MCCI reminds us that:<\/p>\n<ul>\n<li>Trade fees are paid <strong>to incorporation<\/strong> Or <strong>within 15 days<\/strong> following the start of operations; (<a href=\"https:\/\/www.mcci.org\/en\/inside-mauritius\/doing-business\/start-a-business\/payment-of-trade-fees\/\" rel=\"noopener noreferrer\" target=\"_blank\">mcci.org<\/a>)<\/li>\n<li>They can be paid for. <strong>in 1 go<\/strong> (no later than January 20th) or <strong>in 2 installments<\/strong> (January 20th then June 30th); (<a href=\"https:\/\/www.mcci.org\/en\/inside-mauritius\/doing-business\/start-a-business\/payment-of-trade-fees\/\" rel=\"noopener noreferrer\" target=\"_blank\">mcci.org<\/a>)<\/li>\n<li>companies whose trade fee is <strong>\u2264 5,000 WALL<\/strong> are indicated as <strong>exempt<\/strong> (with possible exceptions depending on the activity).<a href=\"https:\/\/www.mcci.org\/en\/inside-mauritius\/doing-business\/start-a-business\/payment-of-trade-fees\/\" rel=\"noopener noreferrer\" target=\"_blank\">mcci.org<\/a>)<\/li>\n<\/ul>\n<p>Finally, regarding administrative interconnections: the CBRD guide indicates that certain procedures may be linked (e.g., the possibility of requesting VAT registration via MRA, registration of beneficial owners, sharing of information with certain authorities).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<h2>3) Setting up a company in Mauritius: what costs should be expected?<\/h2>\n<p>To be clear: the total cost generally consists of <strong>official fees<\/strong> (Registrar\/CBRD + annual fees + trade fee) and <strong>operating costs<\/strong> (accounting, registered office\/headquarters, audit as appropriate, sector licenses, etc.). Official fees, however, can be quantified.<\/p>\n<h3>Summary table of official fees (incorporation + annual fees 2026)<\/h3>\n<table>\n<thead>\n<tr>\n<th>Element<\/th>\n<th>Amount (official indicative)<\/th>\n<th>Currency<\/th>\n<th>Remarks<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Incorporation \u2013 Private Company<\/td>\n<td>3 000<\/td>\n<td>WALL<\/td>\n<td>Incorporation fees are listed in the CBRD guide.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Fees \u201cSummary of the file\u201d (online)<\/td>\n<td>100<\/td>\n<td>WALL<\/td>\n<td>Application fees are indicated (online).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Signed Certificate of Incorporation<\/td>\n<td>300<\/td>\n<td>WALL<\/td>\n<td>If you request a signed certificate (as required by the bank\/clients).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>&quot;All-inclusive&quot; incorporation fees are often advertised.<\/td>\n<td>3 400<\/td>\n<td>WALL<\/td>\n<td>An institutional FAQ mentions \u201cRs 3,400\u201d to incorporate a company (this usually corresponds to 3,000 + 100 + 300).<a href=\"https:\/\/enterbusiness.govmu.org\/Pages\/New-FAQ.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">enterbusiness.govmu.org<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Business Registration \u2013 Individual (\u2264 10 people)<\/td>\n<td>125<\/td>\n<td>WALL<\/td>\n<td>Individual tax rates (if no incorporated company).<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/td>\n<\/tr>\n<tr>\n<td>Annual expenses 2026 \u2013 Small Private Company (turnover \u2264 30M)<\/td>\n<td>500 (on time) \/ 750 (after)<\/td>\n<td>WALL<\/td>\n<td>Grid 2026 (registration fees). (rra.govmu.org)<\/td>\n<\/tr>\n<tr>\n<td>Annual expenses 2026 \u2013 Small Private Company (30M &lt; turnover &lt; 100M)<\/td>\n<td>2 500 \/ 3 750<\/td>\n<td>WALL<\/td>\n<td>Grid 2026 (registration fees). (rra.govmu.org)<\/td>\n<\/tr>\n<tr>\n<td>Annual expenses 2026 \u2013 Private Company (turnover &gt; 100M)<\/td>\n<td>18 000 \/ 27 000<\/td>\n<td>WALL<\/td>\n<td>Grid 2026 (registration fees). (rra.govmu.org)<\/td>\n<\/tr>\n<tr>\n<td>Annual expenses 2026 \u2013 Public Company \/ Foreign Company<\/td>\n<td>27 000 \/ 40 500<\/td>\n<td>WALL<\/td>\n<td>Grid 2026 (registration fees). (rra.govmu.org)<\/td>\n<\/tr>\n<tr>\n<td>Annual Fees 2026 \u2013 Authorized Company<\/td>\n<td>USD 130 \/ USD 200<\/td>\n<td>USD<\/td>\n<td>Grid 2026 (registration fees). (rra.govmu.org)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Trade fee:<\/strong> The amount depends on your activity (\u201cclassified trade\u201d), your situation, and sometimes the municipality\/zone. Therefore, it is not a fixed amount. However, the <strong>payment rules<\/strong> (Deadlines, possibility of payment in 1 or 2 installments, exemption \u2264 5,000 MUR) are reiterated by the MCCI.<a href=\"https:\/\/www.mcci.org\/en\/inside-mauritius\/doing-business\/start-a-business\/payment-of-trade-fees\/\" rel=\"noopener noreferrer\" target=\"_blank\">mcci.org<\/a>)<\/p>\n<p><strong>Concrete example (order of magnitude of official fees)<\/strong> : a consulting activity created in <em>Private Company<\/em> with a modest initial turnover may have (i) an incorporation cost of around <strong>3,400 MUR<\/strong> according to the institutional presentation, (ii) of the <strong>annual fees<\/strong> of <strong>500 WALLS<\/strong> if the company remains in the \u201cturnover \u2264 30M\u201d bracket and pays on time, (iii) a <strong>trade fee<\/strong> variable, sometimes exempt if \u2264 5,000 MUR depending on the case. (<a href=\"https:\/\/enterbusiness.govmu.org\/Pages\/New-FAQ.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">enterbusiness.govmu.org<\/a>)<\/p>\n<h2>4) Taxation and obligations after creation<\/h2>\n<h3>Corporate tax: rates, CSR and CCR Levy<\/h3>\n<p>The standard rate of\u2019<strong>corporate tax<\/strong> is commonly presented to <strong>15%<\/strong>. (<a href=\"https:\/\/taxsummaries.pwc.com\/mauritius\/corporate\/taxes-on%20corporate%20income\" rel=\"noopener noreferrer\" target=\"_blank\">taxsummaries.pwc.com<\/a>)<\/p>\n<p>In addition to this, mechanisms\/lifting options may be added depending on the profile:<\/p>\n<ul>\n<li><strong>CSR Fund<\/strong> PwC indicates that a company must establish a CSR fund equivalent to <strong>2% of \u201cchargeable income\u201d<\/strong> from the previous year.<a href=\"https:\/\/taxsummaries.pwc.com\/mauritius\/corporate\/taxes-on%20corporate%20income\" rel=\"noopener noreferrer\" target=\"_blank\">taxsummaries.pwc.com<\/a>)<\/li>\n<li><strong>Corporate Climate Responsibility (CCR) Levy<\/strong> : applicable (depending on the source) to <strong>2%<\/strong> chargeable income for companies exceeding a certain turnover threshold (PwC specifically mentions a threshold &gt; 50 MUR and an effective date from the tax year beginning on <strong>July 1, 2024<\/strong>). (<a href=\"https:\/\/taxsummaries.pwc.com\/mauritius\/corporate\/taxes-on%20corporate%20income\" rel=\"noopener noreferrer\" target=\"_blank\">taxsummaries.pwc.com<\/a>)<\/li>\n<\/ul>\n<p>These topics can become technical (partial exemptions, specific rules). For a reliable business plan, it&#039;s ideal to quantify your actual structure and revenues (local vs. international).<\/p>\n<h3>VAT: thresholds, rates and obligations (2025 update)<\/h3>\n<p>The MRA announced that the threshold for mandatory VAT registration has been <strong>lowered from 6 walls to 3 walls<\/strong>, with effect from <strong>October 1, 2025<\/strong>. (<a href=\"https:\/\/www.mra.mu\/download\/eNewsSept2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<p>The standard rate is indicated at <strong>15%<\/strong> and the MRA reminds us of key obligations (invoicing, record keeping, declarations). For example, records must be kept for at least <strong>5 years<\/strong> and the declarations are in principle <strong>quarterly<\/strong>, with possible passage to <strong>monthly<\/strong> beyond a certain revenue threshold (particularly &gt; 10M).<a href=\"https:\/\/www.mra.mu\/download\/eNewsSept2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<h3>Annual fees: dates and penalties (registration fees)<\/h3>\n<p>The 2026 annual fees must be paid over a specified period (e.g. <strong>December 15, 2025 \u2192 January 20, 2026<\/strong>and a \u201cwithin due date \/ after due date\u201d grid applies. (rra.govmu.org)<\/p>\n<p>A CBRD press release also specifies that the <strong>annual registration fees<\/strong> are due from the <strong>January 3, 2026<\/strong> and that payment without penalty is possible within a specified window (e.g., from December 16, 2025 to January 20, 2026).<a href=\"https:\/\/publicnotice.govmu.org\/publicnotice\/wp-content\/uploads\/2025\/12\/PAYMENT-OF-ANNUAL-REGISTRATION-FEES-AND-TRADE-FEES.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">publicnotice.govmu.org<\/a>)<\/p>\n<h2>5) Setting up a company in Mauritius when you are a non-citizen: points to consider<\/h2>\n<h3>Can a foreigner own shares in 100%?<\/h3>\n<p>A Mauritian government FAQ states that a foreigner can hold <strong>100% shares<\/strong> <em>provided<\/em> at least <strong>a director resides in Mauritius<\/strong> and that the foreigner obtains the\u2019<strong>approval of the Prime Minister&#039;s Office<\/strong> for undertaking (reference to section 52.6 of the Companies Act 2001).<a href=\"https:\/\/govmu.org\/EN\/Pages\/FAQ.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">govmu.org<\/a>)<\/p>\n<p>In practice, this means that the issue of &quot;shareholding&quot; needs to be addressed.\u201c <em>And<\/em> the question of \u201cdirection\/residence\/authorization\u201d separately from the outset.<\/p>\n<h3>Working and living in Mauritius: Occupation Permit (OP)<\/h3>\n<p>If you are a non-citizen and you wish <strong>to work<\/strong> In Mauritius (day-to-day management, local invoicing, signing contracts, etc.), your project may require a <strong>permit<\/strong> suitable (Investor \/ Professional \/ Self-Employed, as appropriate).<\/p>\n<ul>\n<li>The EDB&#039;s \u201cBudget Highlights 2024\u201d mentions a decrease in the basic monthly salary threshold for the category <strong>Professional<\/strong> (from 30,000 to <strong>22,500 MUR<\/strong>(edbmauritius.org)<\/li>\n<li>An EDB communication (January 2021) also recalls elements of the \u201cwork and live\u201d regime: initial investor investment lowered to <strong>USD 50,000<\/strong> and the \u201cself-employed\u201d threshold indicated at <strong>USD 35,000<\/strong>, with activity volume criteria for renewal starting from the 3rd year. (<a href=\"https:\/\/news.edbmauritius.org\/mauritius-offers-10-year-work-and-live-residency-to-investors\/\" rel=\"noopener noreferrer\" target=\"_blank\">news.edbmauritius.org<\/a>)<\/li>\n<li>The EDB also communicated (Budget 2025-2026) its intentions to <strong>revision\/digitization<\/strong> OPs, with criteria that may evolve (categories based on investment and turnover). (edbmauritius.org)<\/li>\n<\/ul>\n<p>Conclusion: for an expatriate, company creation and the \u201cpermit\u201d strategy must be considered together from the business plan stage (otherwise, you risk having a registered company that is operationally unusable).<\/p>\n<h2>6) Common mistakes (and how to avoid them)<\/h2>\n<ul>\n<li><strong>Underestimating recurring costs<\/strong> : annual registration fees + trade fees + accounting.<\/li>\n<li><strong>Choosing a risky name<\/strong> (words in boxes, confusion with a public entity): the law explicitly lists several sensitive words.<a href=\"https:\/\/mof.govmu.org\/Documents\/Legislations\/2025\/Companies%20Act.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mof.govmu.org<\/a>)<\/li>\n<li><strong>Forget about VAT<\/strong> : since October 1, 2025, the threshold is 3 MUR (and not 6 MUR).<a href=\"https:\/\/www.mra.mu\/download\/eNewsSept2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/li>\n<li><strong>Do not align company &amp; permit<\/strong> When one is a non-citizen: 100% actions are possible, but conditions regarding resident management and approvals may apply.<a href=\"https:\/\/govmu.org\/EN\/Pages\/FAQ.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">govmu.org<\/a>)<\/li>\n<\/ul>\n<h2>7) Get support (without losing control): the Expat Mauritius approach<\/h2>\n<p>Starting a business in Mauritius is both... <strong>legal<\/strong> (status, documents, compliance), of the <strong>practical<\/strong> (banking, invoicing, insurance) and, for many entrepreneurs, a subject of\u2019<strong>expatriation<\/strong> (visa\/permit, accommodation, schools, settling in).<\/p>\n<p>Expat Mauritius supports individuals and entrepreneurs with their overall projects in Mauritius (permits\/visas, relocation, real estate, and business creation). To discover all the services and contact the team (phone, WhatsApp, email, or form), you can visit the main website: <a href=\"https:\/\/expat-mauritius.com\/en\/\" target=\"_self\">Expat Mauritius<\/a>.<\/p>\n<p>For a broader overview of settling in (housing, schooling, banking, insurance), you can also consult: <a href=\"https:\/\/expat-mauritius.com\/en\/\" target=\"_blank\">Living in Mauritius: turnkey expatriation and real estate<\/a> and the <a href=\"https:\/\/expat-mauritius.com\/en\/guides\/\" target=\"_blank\">expatriation guides<\/a>.<\/p>\n<h2>FAQ \u2013 Legal status, procedures and costs for setting up a company in Mauritius<\/h2>\n<h3>Which status should I choose: sole proprietorship or company (Ltd)?<\/h3>\n<p>In practice, a sole proprietorship is often chosen for a quick and simple start (obtaining a BRN, low official fees). A company (Private Company \/ Ltd) becomes relevant as soon as you want to more clearly separate business activity from the person, welcome partners, sign corporate contracts, or structure growth. Regarding official costs, company incorporation is often quoted at around MUR 3,400, while a sole proprietorship can be as low as MUR 125, depending on the number of employees (\u2264 10).<a href=\"https:\/\/enterbusiness.govmu.org\/Pages\/New-FAQ.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">enterbusiness.govmu.org<\/a>)<\/p>\n<h3>How long does it take to register a company in Mauritius?<\/h3>\n<p>The CBRD&#039;s online guide states that a company can be registered\/incorporated &quot;within half a day&quot; when the file is complete and compliant, and that an electronic certificate of incorporation is issued after payment. In reality, the total &quot;setup&quot; time also depends on peripheral steps (bank account, trade fee, sector licenses, VAT if applicable). To optimize processing times, prepare identity documents, proof of address, and signed consents from the parties in advance.<a href=\"https:\/\/admin.theiguides.org\/Media\/Documents\/Guidelines%20for%20incorporation%20of%20a%20company%20and%20registration%20of%20a%20business.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">admin.theiguides.org<\/a>)<\/p>\n<h3>What are the mandatory annual fees after incorporation?<\/h3>\n<ol>\n<li>the annual registration fees payable to the registry (with amounts varying according to turnover and status), and (<\/li>\n<li>Trade fees related to business activity are payable according to specific rules. For 2026, a small private company (turnover \u2264 30 million) pays 500 MUR on time (750 MUR after), while a private company with a turnover exceeding 100 million MUR pays 18,000 MUR (27,000 MUR after). Trade fees can be paid in one or two installments and are sometimes waived if \u2264 5,000 MUR, depending on the circumstances. (rra.govmu.org)<\/li>\n<\/ol>\n<h3>From when do I need to register for VAT?<\/h3>\n<p>Since October 1, 2025, the MRA indicates that the mandatory VAT threshold has been lowered: if your annual turnover of taxable supplies exceeds (or is likely to exceed) 3 MUR, registration is required. Once registered, you must charge VAT at the applicable rate (15% indicated), issue compliant invoices, keep your documents for at least 5 years, and file your returns (often quarterly, monthly above certain thresholds). If you are close to the threshold, plan ahead: compliance (invoicing, required information, processes) always takes longer than expected.<a href=\"https:\/\/www.mra.mu\/download\/eNewsSept2025.pdf\" rel=\"noopener noreferrer\" target=\"_blank\">mra.mu<\/a>)<\/p>\n<h3>Can a foreigner create a company in Mauritius and be its sole shareholder?<\/h3>\n<p>A Mauritian government FAQ states that a foreigner can hold 100% of shares, provided that at least one director resides in Mauritius and the foreigner obtains approval from the Prime Minister&#039;s Office for the undertaking (reference to section 52.6 of the Companies Act 2001). Furthermore, if you wish to work and live in Mauritius to operate the company, you will often need to secure a suitable residence status (Occupation Permit: Investor\/Professional\/Self-Employed depending on your profile), with criteria that may change depending on budgets.<a href=\"https:\/\/govmu.org\/EN\/Pages\/FAQ.aspx\" rel=\"noopener noreferrer\" target=\"_blank\">govmu.org<\/a>)<\/p>\n<h2>And now ?<\/h2>\n<p>If you want to set up your company in Mauritius without choosing the wrong legal structure, while also managing recurring costs (registration fees, trade fees, VAT) and aligning your project with your expatriation situation, Expat Mauritius can support you with a comprehensive approach (company + permits + relocation). Visit us at [website address]. <a href=\"https:\/\/expat-mauritius.com\/en\/\" target=\"_self\">the Expat Mauritius website<\/a> to request a free evaluation and be contacted via the channel that suits you.<\/p>","protected":false},"excerpt":{"rendered":"<p>Cr\u00e9er une soci\u00e9t\u00e9 \u00e0 l\u2019\u00eele Maurice peut aller tr\u00e8s vite\u2026 \u00e0 condition de choisir le bon statut et d\u2019anticiper les frais r\u00e9currents. Dans ce guide, vous trouverez les principaux statuts juridiques (entreprise individuelle, soci\u00e9t\u00e9 Ltd, LLP, structures Global Business), les d\u00e9marches d\u2019immatriculation (en ligne ou au guichet) et les co\u00fbts \u00e0 pr\u00e9voir, avec un focus [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/comments?post=716"}],"version-history":[{"count":0,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/posts\/716\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media\/715"}],"wp:attachment":[{"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/media?parent=716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/categories?post=716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/expat-mauritius.com\/en\/wp-json\/wp\/v2\/tags?post=716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}